Shadow depths performance for non-VSM in certain scenes, notably those with rect lights and meshes that are set to movable, went from ~2ms to ~18ms going from UE 5.3 to UE 5.4.
Setting the movable actors to static solves the performance issues, but didn't cause performance issues in 5.3.
See Additional Info URL for details.
Open the linked scene, use `stat gpu` to check the performance of ShadowDepths.
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There's no existing public thread on this issue, so head over to Questions & Answers just mention UE-231054 in the post.